Вопросы совершенствования порядка налогообложения коммерческих банков

Аннотация

Subjects of the inquiry: the tax and dues, collecting from commercial banks of the Republic of Uzbekistan on example of commercial banks of Andijan region. Aim of the inquiry: to develop scientific recommendations and practical suggestions on improvement of taxation mechanisms of commercial bank operating in the Republic of Uzbekistan. Methods of inquiry: analysis and synthesis methods, systematical evaluation, economical comparison and statistical analyses. The results achieved and their novelty: the obtained offer on improvement of the acting mechanism of the taxation of commercial banks, introducing the order of the adding and payment of the tax on profit on differentiated rate coming from structure of the profit and branches to activity; the revealed limits of the reduction amount spare of the obligatory claiming by Central bank beside commercial banks by increasing of the bankrolls, level to liquidity, increasing of the amount of the taxes due to increase profit of the commercial banks; the liberation of the commercial banks from payment Value Added-Tax on realization of the property which is taken for the guarantee by the uncovered credits Practical value: the recommendations and suggestions which arc issued at the end of the research can be used in improving the taxation, particularly by the ways of unification of taxes, improving activities of the capitalization of commercial banks. Degree of introduction and economic efficiency: the scientific conclusions and practical recommendations of the scientific research arc accepted for introducing in purpose of the further improvement of the mechanism of the taxation of the commercial banks by State tax committee of the Republic of Uzbekistan, Central bank of the Republic of Uzbekistan, SCB "Hamkorbank", materials of the research work will be used at the improvement of the educational programs and in process of the teaching disciplines "Tax and taxation", "Tax account" in higher educational institutions of the Republic of Uzbekistan. Sphere of usage: State Tax committee of the Republic of Uzbekistan, Central Bank of the Republic of Uzbekistan, commercial banks, higher educational institutions.